Sökning: "Roberto Ramos Obando"

Hittade 1 uppsats innehållade orden Roberto Ramos Obando.

  1. 1. Reservations and Compatibility Clauses in the Multilateral Instrument: Overcoming New Interpretative Challenges

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Roberto Ramos Obando; [2017]
    Nyckelord :Tax; International Tax Law; Multilateral Instrument; Double Tax Treaty; BEPS; Reservations; Compatibility Clauses; Law and Political Science;

    Sammanfattning : Adopted on November 2016, the Multilateral instrument for BEPS tax treaty measures (MLI) has come into play in the global tax treaty landscape. The MLI is a multilateral agreement that aims for a speedy implementation of the treaty measures agreed upon in the Base Erosion and Profit Shifting (BEPS) Project by allowing the modification of the bilateral double tax treaties (DTTs) without the need of individual negotiation of each treaty. LÄS MER